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Shri Manav Vikas Foundation,Chamaraj, ... vs Ito, Ward-2(Exemp), Ahmedabad on 23 February, 2026
cites
Section 12A in The Income Tax Act, 1961 [Entire Act]
Bhausaheb Harnarayan Rathi ... vs Income Tax Officer (Exemption), ... on 30 May, 2023
6. Ld. DR though supported the order of the Ld. CIT(A),
however, he was unable to controvert the proposition of law laid
down by various judicial authorities that the filing of Form 10B
was only a procedural requirement and the same even if filed
during appellate proceeding would be sufficient compliance with
the condition prescribed in law of filing Form 10B alongwith the
ITA No.723/Ahd/2025 [Shri Manav
Vikas Foundation vs. ITO] A.Y. 2020-21 - 10 -
Section 12 in The Income Tax Act, 1961 [Entire Act]
The Code of Civil Procedure, 1908
Section 44AB in The Income Tax Act, 1961 [Entire Act]
Section 139 in The Income Tax Act, 1961 [Entire Act]
Association Of India Panelboard ... vs The Dcit Cpc , Bengluru on 22 July, 2022
7. In view of the above, since Ld. CIT(A) has denied the
assessee's claim of exemption u/s.11 of the Act on account of
delayed filing of form 10B ,the assessee we hold is entitled to
claim exemption u/s.11 of the Act. The issue stands squarel y
covered in favour of the assessee by the order of the
Jurisdictional High Court in the case of Association of Indian
Panel Board Manufacturer vs. DCIT [2023] 157 taxmann.com 550
(Gujarat) and Parul Mahila Pragati Mandal vs. Income-tax
Officer (Exemption) [2025] 175 taxmann.com 922 (Gujarat),
which have been followed by the ITAT, Ahmedabad Benches in
the case of Parantap Charitable Trust (supra) & Kanchanba
Education Trust (supra) cited before us and also in view of the
decision of Hon'ble Gujarat High Court in the case of Anjana
Foundation (supra) ,SLP filed against which was dismissed by the
Hon'ble Apex Court.